q > a

Global Biz Trading Ltd. as Seller hereby confirm the Sale to undermentioned Buyer of the following goodson the terms and conditions as stated herein INCLUDING ALL THOSE PRINTED ON THE REVERSE SIDEHEREOF, which are agreed to, understood and made a part of this Contract:

Date: May 12, 20XXContract No.: GBE-20XXEE128

Buyer's Name and Address

Commodity

Amount

Quality Country of Origin

Trade Terms Terms of Delivery

Port of Shipment Via Time of Shipment

Tokyo, Japan Suez Canal

Port of Destination Inspection

Liverpool, United Kingdom

Final Destination Insurance

Packing Payment

Shipping Mark Documents required

Special terms & Conditions

Accepted and Confirmed ByBuyer Liverpool Electric Appliance Trading, Inc. Seller Global Biz Trading Ltd.　　　（署名（サイン））　　　（署名（サイン））　　　（署名者(タイプ））　　　（署名者(タイプ））　　　（署名者肩書）　　　（署名者肩書）

　ON　

CIF Liverpool　By Sea Freight　Transhipment : Not allowed　Partial Shipment : Not allowed

　By August 10, 20XX

　 Full set of Bills of Lading　 Signed Commercial Invoice in 5 copies　 Packing List in 3 copies　 Certificate of Origin in 2 copies　 Certificate of Inspection

　Inspection in Japan as final in respect of quantity,　quality, specification and conditions of the Goods.

　I.C.C. Condition(A), War Clauses, S.R.C.C. Clauses　for 110% of invoice value

Standard export packing（Carton box） All carton box are palletized

D/A draft at 30 days after sight under the L/C

USD50,400.00

Meet ISO specification as per sample Japan

Sales Contract

　Liverpool Electric Appliance Trading, Inc.　　　South Buildings Castle St, Liverpool, Merseyside L8 6SS, United Kingdom

Unit PriceQuantity and Unit　Electronics appliances for restaurant use　　1. MJ TECH Coffee Machines CMR-S17　　2. MJ TECH Coffee Machines CMR-W03　　3. MJ TECH Espresso Machines EMR05-S　　4. MJ TECH Espresso Machines EMR05-W

24 Sets 16 Sets 12 Sets 8 Sets

　　USD700.00　　USD900.00　　USD800.00　　USD1200.00

Global Biz Trading Ltd.GBT Building X-X-X Kanda Chiyoda-ku , Tokyo , 110-XXXX JAPAN

Telephone : 81-3-3915-XXXX Telefax: 81-3-3915-YYYY

GBTLiverpool,UKC/No.1-12

Made in Japan

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－別紙 P.1－

インコタームズ 2020 の各類型における、費用負担、危険負担の範囲

①費用負担の範囲

②危険負担の範囲

－別紙 P.2－

IRREVOCABLE CREDIT ORIGINAL

Dear Sirs:

　・Signed Commericial Invoice in 5 copies.　・Full set of clean on board ocean Bills of Lading made out to order of shipper and blank endorsed　　marked Freight Prepaid notify Applicant.　・Packing List in 3 copies.　・Marine Insurance Policy or Certificate in duplicate, endorsed in blank for full CIF value plus 10% 　　covering Institute Cargo Clause （Condition (A)）, Institute War Clauses and Institute Strikes, Riots 　　and Civil Comotions Clauses.

Insurance claims to be payable in United Kingdom in currency of drafts. ・Certificate of Origin in 2 copies.

・Certificate of Inspection.

・Trade Terms: CIF Liverpool

Shipment Partial Shipment Transhipment

from Tokyo, Japan to Liverpool, United Kingdom Prohibited

Special conditions:　・Drafts and Documents must be presented within 10 days after the date of issuance of the transport 　　documents but within the credit validity. ・Drafts under this credit are negotiable only through Tenmabashi Bank, Ltd.. ・All banking charges and comissions outside issuing bank are for accounts of the Beneficiary.

　We hereby engage with drawers, endorses and, or bona fide holders that drafts drawn and negotiated in conformity with the terms of this credit will be duty honored on presentation.

Yours Very Truly,

This Credit Is Subject To Uniform Customs and Practice For Documentary Credit, 2007 Revision,

International Chamber Of Commerce Publication No.600 And The Uniform Rules For Bank To Bank

Reimbursements Under Documentary Credits, I.C.C. Publication No.725.

Liverpool Commercial Bank Co., Ltd.XXX Oxford St, Liverpool, United Kingdom

Date of Issue　June 18, 20XX Credit No.　LCB-LC**/XXX

Latest Date of Shipment

　August 10, 20XX

Expiry Date

　August 25, 20XX

We hereby issue in your favor this irrevocable credit which is available by negotiation of your draftsat 30 days after sight drawn on us bearing the Applicant's Name, the number and date of this credit.

Advising Bank　Tenmabashi Bank, Ltd. Kanda Branch

Applicant　Liverpool Electric Appliance Trading, Inc.　　　South Buildings Castle St, Liverpool,　　　Merseyside L8 6SS, United Kingdom

Beneficiary Global Biz Trading Ltd. GBT Building X-X-X Kanda Chiyoda-ku , Tokyo ,　　 110-XXXX JAPAN

Amount　USD50,400.00 (Say U.S. Dollars Fifty Thousand Four Hundred Only）

Authorised Signature

This draft for full invoice cost to be accompanied by the following documents:

Prohibited

(Signature)

・Covering: MJ TECH Coffee Machines CMR-S17 24 sets　　　　　　　　 MJ TECH Coffee Machines CMR-W03 16 sets　　　　　　　　 MJ TECH Espresso Machines EMR05-S 12 sets　　　　　　　　 MJ TECH Espresso Machines EMR05-W 8 sets

Liverpool Commercial Bank Co., Ltd.

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－別紙 P.3－

TENMABASHI BANK, Ltd.SENDER'S BANK ： Liverpool Commercial Bank Co.,Ltd. ,United Kingdom

XXX Oxford St, Liverpool, United Kingdom

RECEIVER'S BANK ：Tenmabashi Bank, Ltd. Kanda Branch, Tokyo, Japan

〇〇〇 Kanda Jinbo Cho Chiyoda-Ku, Tokyo 100-00XX, JapanIn Accordance with Terms of Article 9(a) of UCP 600, WE ADVICE HAVING RECEIVED THE FOLLOWING TELETRANSMISSION

FROM ： LCBLUK MESSAGE TYPE ： 700 ADVICE NO ： 123456ADV7890

TO 　： LCTBJP CREATION DATE ：20XX0618 L/C NO ： LCB-LC**/XXX

27 ：Sequence of Total 1/1

40A : Form of Documentary Irrevocable

20 : Documentary Credit Number LCB-LC**/XXX

31C : Date of Issue 20XX/6/18

31D : Date and Place of Expiry 20XX/8/25, Tokyo in Japan

50 : Applicant Liverpool Electric Appliance Trading, Inc.

South Buildings Castle St, Liverpool,　Merseyside L8 6SS, United Kingdom

59 : Beneficiary Global Biz Trading Ltd.

GBT Building X-X-X Kanda Chiyoda-ku , Tokyo , 110-XXXX JAPAN

32B : Currency Code, Amount USD50,400.00

41D : Available With ...　By... Tenmabashi Bank, Ltd.

By Negotiation

42C : Drafts at ... At sight

Full invoice value

42A : Drawee Liverpool Commercial Bank Co.,Ltd.

XXX Oxford St, Liverpool, United Kingdom

43P : Partial Shipments Not Allowed

43T : Transhipment Not Allowed

44A : Loading on board/Dispatch Tokyo, Japan

/Taking in charge at/from

44B : For Transportation to... Liverpool, United Kingdom

44C : Latest Date of Shipment 20XX/8/10

45A : Description of Goods and/ or Services

CIF Liverpool

46A : Documents Required ※Signed Commericial Invoice in 5 copies.

※Packing List in 3 copies.

※Full set of clean on board ocean Bills of Lading made out to order of shipper and

blank endorsed marked Freight Prepaid notify Applicant.

※Insurance Policy or Certificate in duplicate, endorsed in blank for full CIF value

plus 10% covering Institute Cargo Clause (Condition (A)), Institute War Clauses,

and Institute Strikes, Riots and Civil Commotions Clauses.

Insurance claims to be payable in United Kingdom in currency of drafts.

※Certificate of Origin in 2 copies.

※Certificate of Inspection.

71B : Charges All banking charges and commissions outside issuing bank are for accounts

of the Beneficiary.

47A : Additional Conditions T.T. Reimbursement is Prohibited

48 : Period for Presentation Drafts and Documents must be presented within 10 days after the date of issuance

of the transport documents but must be within the validity of this credit.

49 : Confirmation Instructions Without

78 : Instructions to the Paying/ ※ In reimbursement, debit our acount with you.

Accepting/Negotiating Bank ※ All documents must be sent to Liverpool Commercial Bank Co.,Ltd. United Kingdom

South Buildings Castle St, Liverpool, Merseyside L8 6SS, United Kingdom

72 : Sender to Receiver THIS DOCUMENTARY CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND

Information PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION, ICC PUBLICATION

NO.600）

TENMABASHI BANK, Ltd. Kanda Branch, Tokyo, Japan Page 1 of 1

MJ TECH Coffee Machines CMR-S17 24 setsMJ TECH Coffee Machines CMR-W03 16 setsMJ TECH Espresso Machines EMR05-S 12 setsMJ TECH Espresso Machines EMR05-W 8 sets

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－別紙 P.4－

Buyer's Name and Adress

Vessel or Aircraft On or about Country of Origin

Hirata Maru August 10, 20XX

From Via Payment

D/A draft at 30 days after sight under the L/C

To 　 LCB-LC**/XXX　　 June 18, 20XX

Marks & Nos. Quantity Unit Price

Electronics appliances for restaurant use

1. 24 sets USD 700.00　

2. 16 Sets USD 900.00

3. 12 Sets USD 800.00

4. 8 Sets USD 1,200.00

Shipping Marks

Total： 60 Sets CIF Liverpool

　 Masaru Fujiwara

L/C No.　 L/C Date

MJ TECH Coffee Machines CMR-W03

MJ TECH Espresso Machines EMR05-S

I N V O I C EDate：August 1, 20XX

Liverpool Electric Appliance Trading, Inc.　South Buildings Castle St, Liverpool,　Merseyside L8 6SS, United Kingdom

Invoice No.：EE-IVS50X

Contract No.：GBE-20XXEE128

Tokyo, Japan Suez Canal

Japan

12 Cartons USD 50,400.00

MJ TECH Espresso Machines EMR05-W

USD 9,600.00

MJ TECH Coffee Machines CMR-S17

USD 16,800.00

Liverpool, United Kingdom

　Description of Goods Amount

　Issuing Bank　 Liverpool Commercial Bank Co., Ltd.

Global Biz Trading Ltd.

Export ManagerMasaru Fujiwara

USD 14,400.00

USD 9,600.00


Made in Japan



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－別紙 P.5－

Buyer's Name and Adress

Vessel or Aircraft

　Hirata Maru

From

　Tokyo, Japan

Case No. Quantity Measurement

Net Gross

Electronics appliances for restaurant use

No.1-4 24 sets 132.0kgs 144.0kgs 8.0M3

No.5-8 16 sets 184.0kgs 192.0kgs 9.0M3

No.9-10 12 sets 114.0kgs 120.0kgs 6.0M3

No.11-12 8 sets 92.0kgs 96.0kgs 5.0M3

Shipping Marks

12cartons 60 sets 522.0kgs 552.0kgs 28.0M3

　 Masaru Fujiwara　　　 Masaru Fujiwara

Export Manager

4．MJ TECH Espresso Machines 　 EMR05-W

E. & O. E.


Description Weight

Total：

1．MJ TECH Coffee Machines 　CMR-S17

・No.1-4 / No.9-10 6sets in a carton each・No.5-8 / No.11-12 4sets in a carton each

To

　Liverpool, United Kingdom

2．MJ TECH Coffee Machines 　 CMR-W03

3．MJ TECH Espresso Machines 　 EMR05-S

PACKING LIST

Liverpool Electric Appliance Trading, Inc.　　South Buildings Castle St, Liverpool,　　Merseyside L8 6SS, United Kingdom　 PHONE: XX-XXXX-XXXX FAX:XX-XXXX-XXXX

Date：August 1, 20XX　 P/L No.：EE-PLS50X　 Invoice No.：EE-IVS50X

On or about

August 10, 20XX




Made in Japan

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－別紙 P.6－

Shipper B/L No.

Consignee

Notify Party

Pre-carriage by Place of Receipt

Ocean Vessel Port of Loading

Port of Destination Place of Delivery Final Destination (for the Marchant's reference only)

Container No. Seal No.:Marks & Nos. No.of Containe- Kind of Packages; Description of Goods Gross Weight Measurementrs or Pkgs

CHN24**

TOTAL NUMBER OF CONTAINERS Twelve(12) Cartons OnlyOR PACKAGES (IN WORDS)

FREIGHT & CHARGES Revenue Tons Rate Per Prepaid Collect

Ex.Rate Prepaid at Payable at Place of B(s)/L Issue Date

Total Prepaid in Local Currency Number of Original B(s)/L

Laden on Board the Vessel

Date BｙAugust 10, 20XX

Tokyo Tokyo , Japan

Higuichi Ocean Line Co.

US$=JPY110.50

Three　(3)

August 8, 20XX

　　Tokyo, Japan

　Liverpool, United Kingdom 　　Liverpool CFS

Electronics appliances for restaurant use MJ TECH Coffee Machines 　　　　　　　　　 CMR-S17 24sets MJ TECH Coffee Machines 　　　　　　　　　 CMR-W03 16sets MJ TECH Espresso Machines 　　　　　　　　　 EMR05-S 12sets MJ TECH Espresso Machines 　　　　　　　　　EMR05-W 8sets

8.0M3

9.0M3

6.0M3

5.0M3

HOLC-*******

HLCU*******

12 Cartons

　Global Biz Trading Ltd.　　GBT Building X-X-X Kanda Chiyoda-ku , Tokyo ,　　110-XXXX JAPAN

　To order of shipper RECEIVED BY the Carrier from the Shipper in apparent good order andcondition unless otherwise indicated herein, the Goods, or the container(s) orpackage(s) said to contain the cargo herein mentioned, to be carried subjectto all the terms and conditions provided for on the face and back of this Bill ofLading by the vessel named herein or any substitute at the Carrier's opinion and/ or other means of transport, from the place of receipt or the port of lading tothe port of discharge or the place of delivery shown herein and there to bedelivered unto order or assigns.In accepting this Bill of lading the Merchant expressly accepts and agrees to allits stipulations, exceptions and conditions wherever written, stamped or printed,as fully as if signed by the Merchant.IN WITNESS whereof the number of original Bills of Lading stated below havebeen signed, one of which being accomplished, the other('s) to be void.

　Liverpool Electric Appliance Trading, Inc.　　South Buildings Castle St, Liverpool,　　Merseyside L8 6SS, United Kingdom

　　Tokyo CFS

　Hirata Maru 　HOL338

144.0kgs

192.0kgs

120.0kgs

96.0kgs

印紙


(Signature)


BILL OF LADING

(TERMS CONTINUED ON BACK HEREOF)

SAMPLE


Made in Japan

"Freight Prepaid as Arranged"

(Signature)

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－別紙 P.7－

776 NRT 3456 9876 HAWB No. NAT-123456XXNot Negotiable

Issuing Carrier's Agent and the City Accounting Information

Agent's IATA Code

Airport of Departure (Addr. Of First Carrier) and Requested Routing Optional Shipping Information

To By First carrier Routing and Destination To By To By Currency Declared Value for Carriage Decalered Value for Customs

SEA JPYPPD

×

COLL PPD

×

COLL

N.C.V.Requested Flight/Date

Handling Information

SCI

Rate Class

2 Q

Prepaid Other Charges

AWA

Total Other Charge Due Carrier

September 27, 20XX 　TokyoExecutes on (date) at (place） Signature of Issuing Carrier or its Agent

　North West Coast Bank Co., Ltd., U.S.A.

　Notify Party：　Seattle Electron Co.,Ltd.　　XXXX, Madison Street, Seattle, Washington,　　60991-XXXX, U.S.A.

Nippon Aircargo Transport Inc., Tokyo

Reference Number

Account No.

No.ofPiecesRCP

GrossWeight

kglb

CommodityItem No.

Total

Shipper's name and Address

Consignee's name and Address Consignee's Account Number

Shipper's Account Number

Copies 1,2 and 3 of this Air Waill are originals and hve the same validity

Air WaybillIssued by

　Global Biz Trading Ltd.　　GBT Building X-X-X Kanda Chiyoda-ku , Tokyo ,　　110-XXXX JAPAN

Nature and Quality of Goods(Incl. Dimension or Volume）

K 127.5

ChargeableWeight

Rate

Charge

Charge at Destination Total Collect ChargeFor Carrier's Use Onlyat Destination

Signature of Shipper or his Agent

HAWB No. NAT-123456XX

　Narita

Seattle-Tacoma

AJ1125/28 N.V.D.

Amount of Insurance

X X X

Airport of Destination

CHGSCode

WT/VAL Other

　Global Biz Trading Ltd.（Signature）

Nippon Aircargo Transport Inc.（Signature)

　Computer Equipment　Dims：85×90×50cm×2 Boxes

90.5

As Arranged

As Arranged

Currency Conversion Rate CC Charges in Dest Currency

Total CollectTotal Prepaid

Weight Charge Collect

Valuation Charge

Tax

Total Other Charge Due Agent

Nippon Aircargo Transport

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－別紙 P.8－

Date︓ 20XX年8月1日

To: 堂山海陸運送株式会社Shipper（荷送⼈） S/I No.

Invoice No.

Consignee on Transport Documents（運送書類上の荷受⼈）

Notify Party（着船通知先）

貨物搬⼊に係る事項搬⼊⽇搬⼊地搬⼊業者

貨物の取扱いに係る特記事項荷送⼈担当者

申告先税関通関に係る特記事項

Place of Reciept Port of Loading Vessel and Voy. No. On or About

Port of Discharge Place of Delivery Final Destination (for the Marchant's reference only)

1. C/No. 1-4　　　MJ TECH Coffee Machines CMR-S17 （24sets）

2. C/No. 5-8　　　MJ TECH Coffee Machines CMR-W03 （16sets）

3. C/No. 9-10　　MJ TECH Espresso Machines EMR05-S （12sets）

4. C/No. 11-12 MJ TECH Espresso Machines EMR05-W （8sets）

TOTAL NUMBER OF CONTAINERS OR PACKAGES:

Prepaid at Payable at Place of B/L Issue Number of Original B(s)/L

Declared Value for Carriage Declared Value for Customs

Invoice （No. EE-IVS50X　） Bill of Lading

Packing List （No. EE-IVS50X　） Waybill

Export Lisence （No.　　　　　　　） E/P

Others Certificate of Inspection

Cert and List of W/M

Handling Information and Remarks

SHIPPING INSTRUCTION

　20XX年8月3日　東京CFS

N.V.D. N.C.V.

　Global Biz Trading Ltd. GBT Building X-X-X Kanda Chiyoda-ku, Tokyo, 110-XXXX JAPAN

　To order of shipper

　Liverpool Electric Appliance Trading, Inc.　　South Buildings Castle St, Liverpool,　　Merseyside L8 6SS, United Kingdom

Booking No.（船腹予約番号）

Shipping Company（運送会社）

運送に係る事項

MARKS & NUMBERS MEASUREMENTGROSS WEIGHT

■Prepaid　　□CollectFreight

Original OriginalCopy Copy

　96.0kgs

Declared Value for Carriage、 Customs　の両欄は航空貨物の場合に記載する。　（本例では不要だが、参考のために記載している。）

Documents Attached Documents Required

Masaru FujiwaraMasaru FujiwaraExport Manager

EE-SI50X

EE-IVS50X


YL338-XXX

　山口運送株式会社.

　 August 10, 20XX

8.0M3

　Handle with Care グローバル・ビズ商事海外事業部　中間　TEL︓03-1234-XXXX

　東京税関　なし

Tokyo CFS Tokyo, Japan 　Hirata Maru　HOL338

NO. & KIND OF PKGS.

144.0kgs

192.0kgs

120.0kgs

　Liverpool, UK Liverpool CFS

　　DISCRIPTION OF GOODS

Tokyo 　Tokyo , Japan 　Three （3）

12 cartons (60 sets)

・No.1-4 / No.9-10 6sets in a carton each ・No.5-8 / No.11-12 4sets in a carton each

3

9.0M3

6.0M3

5.0M3

552.0kgs 28.0M3

2

3 3

3 3

3

2

2


Telephone : 81-3-3915-XXXX Telefax: 81-3-3915-YYYYhttp://www.-----------.co.jp

"Freight Prepaid as Arranged"



Made in Japan

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－別紙 P.9－

依頼日

御中

　依頼者名

　船社名　B/L No.

　本船名　航海番号　入港予定

　船積港　荷揚港　最終仕向地

　荷送人

荷印

　数量　重量

　原産地

依頼作業内容

仕入条件 □FOB 　　□CFR 　　□CIF 　　■その他（　　CIP　　　）

揚地条件 ■Berth Term （ □CY　　■CFS 　　□自家揚げ　　□総揚げ）　　□FO （　　　　　　　　　　　　）　

引渡場所 □On Board　　■倉庫　　□指定場所（　　　　　　　　　　　　　　　　　　　　　　　　　）

保険会社保険証券番号

担保条件付保区間 From：Laem Chabang, Thailand 　 To：Osaka, Japan

運賃 ■元払い　□着払い運送保険 ■元払い　□着払い

税関官署名

関係法令： □食品衛生法　　□家畜伝染病予防法　　□植物防疫法　　□薬事法　　 □その他（　　　　　　　　　　　　　　　　　）　　

□ 保税扱い　　□減免税適用　　□特恵適用　　□輸入許可前引取（ □個別担保　□措置担保）

関税（及び、消費税以外の内国消費税）

　　■即納　　□ 包括延納　（包括承認番号又は担保預り証番号：　　　　　　　　　　　　　　　　　　　　　）

消費税

　　■即納　　□ 個別延納　（□個別担保　　□措置担保）

　　□即納　　□包括延納　（包括承認番号又は担保預り証番号：　　　　　　　　　　　　　　　　　　　　　）

評価申告

　　■評価申告書提出不要（内容説明書に記載すべき特殊事情なし）

　　□評価申告書Ⅰ （□個別　 □包括）　　□評価申告書Ⅱ （□個別　 □包括）

　評価額：包括Ｎｏ.：

原本コピー受領印原本コピー

　 ■Invoice ■輸入（納税）申告書

　　（No.　SBS-IV025〇〇）　税関許可　□前　■済

■B/L 　 □D/O 3 □輸入貨物代金の支払い

　に関する報告書

□輸入許可前引取承認書

□保険証券 □貨物受領書

□容積重量証明書 ■その他

■原産地証明書 1 1 　　（Devanning Report 　） 1 1

□輸入承認証　　（　　　　　　　　　　　　　）

　　（No.　　　　）

□その他　月　　日

関連書類受渡し

船積書類

2

1 1■Packing List

　　（No.　SBS-PL025〇〇）

通関書類

2

　納品先

　品名

　海上保険

　Thailand

　Bangkok Asian Marine Insurance Corp.

　大阪税関

　I.C.C. Condition(A)

通関関連事項

2

　貨物の荷受けおよび当社指示地への運送　輸入通関業務　上記に係る書類の受渡し

　グローバル・ビズ商事株式会社　　京都府京都市山科区椥辻池尻町〇〇-〇〇　　　担当：京都支店小松　　　　連絡先TEL：075-XXX-XXXX

BAM-0012XXX

20XX年 11月5日

堂山海陸運送株式会社

UMDA-12345XX

グローバル・ビズ商事株式会社　　東京都千代田区神田X-X-X　GBTビルディング

Ever Blue Sea Line Ltd.

輸入作業/通関業務依頼書

Blue Lagoon

Stationary Scissors (1,500 pcs)　　Paper Knives （2,000 pcs）　 Pencil Sharpner (400 pcs)

13 Cartons 325.0kgs

20XX年11月7日 LO005

Siam Bangkok Stationaly Co., Ltd. XXX Rajadamri Road, Patumwan, Bangkok 10XXX, Thailand　Tel： +66-2- 294-YYYY

Laem Chabang, Thailand Osaka, Japan Kyoto, Japan

Masaru FujiwaraMasaru Fujiwara


2

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Global Biz Trading Ltd.GBT Building X-X-X Kanda Chiyoda-ku , TOKYO , 110-XXXX JAPAN

Telephone : 81-3-3915-XXXX Telefax: 81-3-3915-YYYYhttp://www.-----------.co.jp

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<< SBS >>Osaka,JapanC/No.1-13

Made in Thailand

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－別紙 P.10－

実行

関税

率表

のサ

ンプ

ル

①従

価税

の場

合の

表示

②

従量

税の

場合

の表

示

－別紙 P.11－

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